IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_091_0095.html
   My bibliography  Save this article

Les paramètres de conception des systèmes de coûts : étude comparative

Author

Listed:
  • Pierre Mevellec

Abstract

For 10 years now, the ABC revolution is announced in the industrialized countries. However one has to admit, the diffusion of this new approach is slow and it is far from having supplanted the systems of direct costs in the Anglo-Saxon world and the full cost systems in France. This paper do not provide a clue to that phenomenon, but propose a number of clues that allows to characterize cost systems other than by a simple acronym.

Suggested Citation

  • Pierre Mevellec, 2003. "Les paramètres de conception des systèmes de coûts : étude comparative," ACCRA, Association francophone de comptabilité, vol. 9(1), pages 95-109.
    • Handle: RePEc:cai:accafc:cca_091_0095
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_091_0095
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2003-1-page-95.htm
    Download Restriction: free
    ---><---

    More about this item

    Keywords

    ABC; cost systems; system design;
    All these keywords.

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_091_0095. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.